Qualified subpart E trust. A trust all of which is treated (under subpart E, part I, subchapter J, chapter 1) as owned by an individual (whether or not the grantor) who is a citizen or resi- dent of the United States (a qualified subpart E trust). This requirement ap- plies only during the period that the trust holds S corporation stock.
Appears in 9 contracts
Samples: Supplemental Contract, Publishing Agreement, Supplemental Contract
